Iceland has published Notice 1525/2023 in the Official Gazette, which provides that the CbC report notification in respect of the 2023 fiscal year is to be submitted within one month from the end of the year (e.g., by 31 January 2024 for the calendar year). The Notice includes that the notification must be submitted by sending form RSK 4.31 to milliverdlagning@skatturinn.is. All inquiries re…